Whether the supply made by the applicant was a composite or mixed supply?
applicant composite mixed supply Case Title Assistant Commissioner,GST & Central Excise,Sambalpur 1 Division Court Appellate Authority for Advance Ruling, Orissa Honorable Judges Member M.P Ravi Prasad and Member Sushil Kumar Lohani Citation 2021 (8) GSTPanacea 52 HC Orissa 02/ODISHA-AAAR/APPEAL/2021-22 Judgement Date 27-August-2021 Council for Petitioner Mr Suresh and Saurabh Tibrewal Council for Respondent Not applicable […]
What is the rate of GST on an agricultural hand-operated drum?
GST on an agricultural hand-operated Case Title Shree Swaminarayan foods Pvt Ltd. Court Authority for Advance Ruling, Gujarat Honorable Judges Member J.P Gupta and Member Seema Arora Citation 2021 (11) GSTPanacea 51 HC Gujarat GUJ/GAAAR/APPEAL/2021/31 Judgement Date 02-November-2021 Council for Petitioner Mr. Aparva N Mehta Council for Respondent Not applicable In favour of Revenue Section […]
Whether Alcohol-based Hand Sanitizers Categorized as Medicine?
hand sanitizers categorized as medicine Case Title Wipro Industries Limited Court Appellate Authority for Advance Ruling, Karnataka Honorable Judges Member D.P. Nagendra Kumar and Member M.S. Srikar Citation 2021 (6) GSTPanacea 50 HC Karnataka KAR/AAAR/07/2021 Judgement Date 30-June-2021 Council for Petitioner Mr G. Shivdass Council for Respondent Not applicable In favour of Revenue Section Section 100 of […]
Whether the products are ‘Zn EDTA’ and ‘Fe EDTA’ classifiable under heading 38.24 (Tariff Item 3824 99 90)?
Zn EDTA and Fe EDTA Case Title Shivam Agro Industries Court Gujarat Bench AAAR Honorable Judges Member J.P Gupta & Member Seema Arora Citation 2021 (7) GSTPanacea 49 HC Gujarat GUJ/GAAAR/APPEAL/2021/24 Judgement Date 06-July-2021 Council for Petitioner Rahul Bhatt Council for Respondent NA Section Section 100(2) In Favour of In Favour of Assessee The Gujarat […]
What is the rate of GST applicable on Hand Sanitizers?
rate of GST applicable Case Title CE-Chem Pharmaceuticals Private Limited Court Appellate Authority for Advance Ruling, Karnataka Honorable Judges Member D.P. Nagendra Kumar and Member M.S. Srikar Citation 2021 (6) GSTPanacea 48 HC Karnataka KAR/AAAR/06/2021 Judgement Date 30-June-2021 Council for Petitioner Mr G. Shivdass Council for Respondent Not applicable In favour of Revenue Section Section 100(1) of the […]
Can Advance Ruling by submitting application of advance ruling with suppression of material facts or misrepresentation of fact is liable to be declared as void ab-initio?
liable declared as void ab-initio Case Title J.K. Food Industries Court Gujarat Bench AAAR Honorable Judges Member J.P.Gupta & Member Seema Arora Citation 2021 (7) GSTPanacea 47 HC Gujarat GUJ/GAAAR/APPEAL/2021/26 Judgement Date 20-July-2021 Council for Petitioner NA Council for Respondent NA Section Section 98 In Favour of In Favour of Revenue The Gujarat Bench of Member J.P.Gupta […]
What is the rate of GST applicable on Zinc Ethylenediamine Tetra Acetic Acid?
Case Title Shivam Agro Industries Court Appellate Authority for Advance Ruling, Gujarat Honorable Judges Member P Gupta and Member Seema Arora Citation 2021 (8) GSTPanacea 46 HC Gujarat GUJ/GAAAR/APPEAL/2021/24 Judgement Date 06-August-2021 Council for Petitioner Mr Rahul Bhatt Council for Respondent Not applicable In favour of Assessee Section Classification of goods and Section 100(1) of the CGST […]
Whether advance rulings will be Invalid if obtained through misrepresentation of facts?
Case Title J.K Papad Industries Court Appellate Authority for Advance Ruling, Gujarat High Court Honorable Judges Member J.P Gupta and Member Seema Arora Citation 2021 (8) GSTPanacea 45 HC Gujarat GUJ/GAAAR/APPEAL/2021/28 Judgement Date 18-August-2021 Council for Petitioner Mr Rahul Bhatt Council for Respondent Not applicable In favour of Assessee Section Levy of GST and Section 98 of […]
Can ‘Nitrogeneous mixture fertilizers’ be classified under Chapter subheading No.31029090 on which GST liability was 5% (2.5%SGST + 2.5%CGST)?
GST liability was 5% Case Title G.B.Agro Industries Court Gujarat Bench AAR Honorable Judges Member J.P Gupta & Member Seema Arora Citation 2021 (7) GSTPanacea 44 HC Gujarat GUJ/GAAR/APPEAL/2021/25 Judgement Date 20-July-2021 Council for Petitioner Avinash Poddar Council for Respondent NA Section Section 103 In Favour of In Favour of Revenue The Gujarat Bench of Member J.P […]
Whether advance rulings will be Invalid if obtained through misrepresentation of facts?
Case Title J.K Papad Industries Court Appellate Authority for Advance Ruling, Gujarat Honorable Judges Member P Gupta and Member Seema Arora Citation 2021 (8) GSTPanacea 42 HC Gujarat GUJ/GAAAR/APPEAL/2021/28 Judgement Date 18-August-2021 Council for Petitioner Mr Rahul Bhatt Council for Respondent Not applicable In favour of Assessee Section Levy of GST and Section 98 of CGST Act,2017 […]